Tax Law article
Case Comment: R (Davies & Anor) v HMRC; R (Gaines-Cooper) v HMRC [2011] UKSC 47
On 19 October 2011, the Supreme Court (Lord Hope, Lord Walker, Lord Mance, Lord Clarke and Lord Wilson) released its decision in the joined cases of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue & Customs and R (Gaines-Coop…
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Case Comment: Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland) [2011] UKSC 32
By Matthew Wentworth-May and Cathryn Hopkins, Olswang
On 6 July 2011, the UKSC delivered its judgment in Scottish Widows plc…
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Introduction to inheritance tax
A short video introducing the principles of inheritance tax in England & Wales.
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Case Comment: Her Majesty’s Revenue And Customs v DCC Holdings (UK) Limited [2010] UKSC 58
In the case of Her Majesty’s Revenue and Customs v DCC Holdings (UK) Limited [2010] UKSC 58 the Supreme Court were asked to consider the effect of a complicated tax avoidance scheme designed to create a loss for tax purposes for the taxpayer wit…
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R on the application of Gaines-Cooper v The Commissioners for Her Majesty’s Revenue & Customs [2010] EWCA Civ 83
As the Blog reported at the time, on 16 February 2010, the Court of Appeal (Ward, Dyson and Moses LJJ) released its decision in the joined cases of R on the application of Davies (and another) v The Commissioners for Her Majesty’s Revenue & C…
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Case Comment: Gray’s Timber Products v HMRC [2010] UKSC 4
Out of the crooked timber of Schedule 22, Finance Act 2003, no straight thing was ever made
On 3 February 2010, the Supreme Court released its first decision in a tax case: Grays Timber Products Limited v Her Majesty’s Revenue & Customs [2010…
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